Group insurance service is admissible input service & credit allowed

Solvay Specialities India Pvt Ltd Vs C.C.E. & S.T.-Vadodara-ii  (CESTAT Ahmedabad) Group Insurance Policy was taken in respect of the employees of the company and the policy was issued in the name of the He submits that this Group Insurance is mandatory under the statute for the employees. Therefore, it is not optional for the assessee. Accordingly, it is related to overall business activity. He submits that as regard to reliance of the Revenue on the exclusion category, first of all the Group Insurance does not fall under the exclusion category. Secondly, all the invoices on which the cr...